Question 1

In which of the following cases is the relationship between entities not implemented by foreign keys?

Accepted Answer

A) 
  
B) 
  
C) 
  
D) 
  
A) 
  
B) 
  
C) 
  
D)

Question 2

Much of the information about an organization's assets that is traditionally recorded in ledgers is stored in ________ tables in an REA-based relational database.

Accepted Answer

A) Account 
B) Agent 
C) Event 
D) Resource 
A) Account 
B) Agent 
C) Event 
D) Resource

Question 3

What are the advantages of the REA data model over the traditional AIS model?

Accepted Answer

A major advantage of the REA data model

Question 4

Rebus Fashions provides haircuts to men and women.Rebus uses an REA database to record information that is important to the firm.Rebus has a table named "Employee" where it keeps information about its hair stylists.Identify the attribute below that most likely does not belong in the Employee table.

Accepted Answer

A) Stylist phone number 
B) Stylist hair cut specialties 
C) Number of haircuts provided by a stylist on a given day 
D) All of the above are appropriate attributes for the Employee table. 
A) Stylist phone number 
B) Stylist hair cut specialties 
C) Number of haircuts provided by a stylist on a given day 
D) All of the above are appropriate attributes for the Employee table.

Question 5

Which of the following is false with regards to REA models?

Accepted Answer

A) Many financial statement accounts are represented as resources in the REA model. 
B) Accounts such as Accounts Receivable show up as entities in the REA model. 
C) Some accounts represent an imbalance between two related events in the REA model. 
D) Much of the information about an organization's assets that is traditionally recorded in ledgers is stored in resource tables in an REA-based relational database. 
A) Many financial statement accounts are represented as resources in the REA model. 
B) Accounts such as Accounts Receivable show up as entities in the REA model. 
C) Some accounts represent an imbalance between two related events in the REA model. 
D) Much of the information about an organization's assets that is traditionally recorded in ledgers is stored in resource tables in an REA-based relational database.

Question 6

When comparing REA diagrams used to design an AIS with a traditionally designed AIS,

Accepted Answer

A) traditional AIS information,such as journals and ledgers no longer exist. 
B) similar information is present as in a traditional AIS,but stored in a different format. 
C) queries are used to input data into the AIS. 
D) an REA designed AIS cannot recreate a traditional journal. 
A) traditional AIS information,such as journals and ledgers no longer exist. 
B) similar information is present as in a traditional AIS,but stored in a different format. 
C) queries are used to input data into the AIS. 
D) an REA designed AIS cannot recreate a traditional journal.

Question 7

Which entity is most likely to be part of the payroll cycle,expenditure cycle,and the revenue cycle?

Accepted Answer

A) Customer 
B) Cash 
C) Supplier 
D) Inventory 
A) Customer 
B) Cash 
C) Supplier 
D) Inventory

Question 8

An integrated REA diagram could contain multiple copies of

Accepted Answer

A) customers. 
B) sales. 
C) inventory. 
D) sales-inventory. 
A) customers. 
B) sales. 
C) inventory. 
D) sales-inventory.

Question 9

Combining REA diagrams for individual transaction cycles into a single,enterprise-wide model adds two more rules to the three basic principles for drawing REA diagrams.Which of the following is not one of those two new rules?

Accepted Answer

A) Every resource must be linked to at least one event that increments that resource and to at least one event that decrements that resource. 
B) If a specific event can be linked to more than one other type of event,but cannot be linked simultaneously to all of those other events,then the minimum cardinality between that event and every other event with which it may be associated must be 0. 
C) If a specific event can be linked to more than one other type of event,but cannot be linked simultaneously to all of those other events,then the maximum cardinality between that event and every other event with which it may be associated must be 0. 
D) All of the above are new rules for drawing integrated REA diagrams. 
A) Every resource must be linked to at least one event that increments that resource and to at least one event that decrements that resource. 
B) If a specific event can be linked to more than one other type of event,but cannot be linked simultaneously to all of those other events,then the minimum cardinality between that event and every other event with which it may be associated must be 0. 
C) If a specific event can be linked to more than one other type of event,but cannot be linked simultaneously to all of those other events,then the maximum cardinality between that event and every other event with which it may be associated must be 0. 
D) All of the above are new rules for drawing integrated REA diagrams.

Question 10

Why might the same REA diagram result in different relationship cardinalities?

Accepted Answer

A) Different organizations might have different business policies. 
B) Different designers might implement an REA diagram differently. 
C) Different consultants might draw an REA diagram differently. 
D) Errors occur in the REA diagram. 
A) Different organizations might have different business policies. 
B) Different designers might implement an REA diagram differently. 
C) Different consultants might draw an REA diagram differently. 
D) Errors occur in the REA diagram.

Question 11

An integrated REA diagram merges multiple copies of some entities in order to

Accepted Answer

A) minimize the repetition of agent entities. 
B) maximize the legibility of the diagram by avoiding the need to have relationship lines cross one another. 
C) Both A and B are true. 
D) Both A and B are false. 
A) minimize the repetition of agent entities. 
B) maximize the legibility of the diagram by avoiding the need to have relationship lines cross one another. 
C) Both A and B are true. 
D) Both A and B are false.

Question 12

Which of the statements below is false when comparing the REA model to the traditional AIS model?

Accepted Answer

A) Traditional AISs contain only data about the financial aspects of transactions. 
B) A major advantage of the REA data model is that it integrates non-financial and financial data in the AIS and makes both types of data easily accessible to management. 
C) In the REA model,many financial statement items can be displayed by querying a single table. 
D) Accounts in the traditional AIS are analogous to resources in the REA-based relational database. 
A) Traditional AISs contain only data about the financial aspects of transactions. 
B) A major advantage of the REA data model is that it integrates non-financial and financial data in the AIS and makes both types of data easily accessible to management. 
C) In the REA model,many financial statement items can be displayed by querying a single table. 
D) Accounts in the traditional AIS are analogous to resources in the REA-based relational database.

Question 13

What is the first step to implementing an REA diagram in a relational database?

Accepted Answer

A) Assign attributes to appropriate tables. 
B) Create a table for each distinct entity in the diagram and for each many-to-many relationship. 
C) Identify cardinalities. 
D) Use foreign keys to implement one-to-one and one-to-many relationships. 
A) Assign attributes to appropriate tables. 
B) Create a table for each distinct entity in the diagram and for each many-to-many relationship. 
C) Identify cardinalities. 
D) Use foreign keys to implement one-to-one and one-to-many relationships.

Question 14

Which of the statements below is false with regards to generating financial statements from an REA-based relational database?

Accepted Answer

A) It is possible to use a completed REA diagram to guide the writing of queries to produce the information that would be included in financial statements. 
B) Many financial statement items can be displayed by querying a single table. 
C) It is unnecessary to understand the REA data model to know which tables need to be included in each query to generate the correct answers to financial statement questions. 
D) A major advantage of the REA data model is that it integrates non-financial and financial data. 
A) It is possible to use a completed REA diagram to guide the writing of queries to produce the information that would be included in financial statements. 
B) Many financial statement items can be displayed by querying a single table. 
C) It is unnecessary to understand the REA data model to know which tables need to be included in each query to generate the correct answers to financial statement questions. 
D) A major advantage of the REA data model is that it integrates non-financial and financial data.

Question 15

Constructing a well-structured,well-developed REA diagram eliminates which anomaly problem(s)?

Accepted Answer

A) update 
B) insert 
C) delete 
D) all of the above 
A) update 
B) insert 
C) delete 
D) all of the above

Question 16

When combining two REA diagrams by merging common entities,changes in the cardinality of the merged entity is needed when it is a(n)

Accepted Answer

A) agent. 
B) event. 
C) relationship. 
D) resource. 
A) agent. 
B) event. 
C) relationship. 
D) resource.

Question 17

Which of the following is false with regards to creating database tables from an REA diagram?

Accepted Answer

A) A properly designed relational database has a table for each distinct entity in an REA diagram. 
B) A properly designed relational database has a table for each many-to-many relationship in an REA diagram. 
C) To reduce confusion,table names should not duplicate REA diagram entities' names. 
D) Many-to-many relationships will be shown in tables with hyphenated concatenations of the entities' names. 
A) A properly designed relational database has a table for each distinct entity in an REA diagram. 
B) A properly designed relational database has a table for each many-to-many relationship in an REA diagram. 
C) To reduce confusion,table names should not duplicate REA diagram entities' names. 
D) Many-to-many relationships will be shown in tables with hyphenated concatenations of the entities' names.

Question 18

In an integrated REA diagram,every event must be linked to

Accepted Answer

A) at least two resources. 
B) at least two agents. 
C) at least one other event. 
D) at least two other events. 
A) at least two resources. 
B) at least two agents. 
C) at least one other event. 
D) at least two other events.

Question 19

In a relational database,which of the following attributes would typically be included in the table that stores data about the Vendor entity?

Accepted Answer

A) Invoice number 
B) Outstanding balance 
C) Product code 
D) Inventory 
A) Invoice number 
B) Outstanding balance 
C) Product code 
D) Inventory

Question 20

In an REA diagram,resource entities

Accepted Answer

A) can be linked to event entities in Business Cycle A and to event entities in Business Cycle B. 
B) cannot be linked to event entities in Business Cycle A and to event entities in Business Cycle B. 
C) cannot be linked to agent entities. 
D) none of the above 
A) can be linked to event entities in Business Cycle A and to event entities in Business Cycle B. 
B) cannot be linked to event entities in Business Cycle A and to event entities in Business Cycle B. 
C) cannot be linked to agent entities. 
D) none of the above

Exam 18: Implementing an Rea Model in a Relational Database

In which of the following cases is the relationship between entities not implemented by foreign keys?

Much of the information about an organization's assets that is traditionally recorded in ledgers is stored in ________ tables in an REA-based relational database.

What are the advantages of the REA data model over the traditional AIS model?

Rebus Fashions provides haircuts to men and women.Rebus uses an REA database to record information that is important to the firm.Rebus has a table named "Employee" where it keeps information about its hair stylists.Identify the attribute below that most likely does not belong in the Employee table.

Which of the following is false with regards to REA models?

When comparing REA diagrams used to design an AIS with a traditionally designed AIS,

Which entity is most likely to be part of the payroll cycle,expenditure cycle,and the revenue cycle?

An integrated REA diagram could contain multiple copies of

Combining REA diagrams for individual transaction cycles into a single,enterprise-wide model adds two more rules to the three basic principles for drawing REA diagrams.Which of the following is not one of those two new rules?

Why might the same REA diagram result in different relationship cardinalities?

An integrated REA diagram merges multiple copies of some entities in order to

Which of the statements below is false when comparing the REA model to the traditional AIS model?

What is the first step to implementing an REA diagram in a relational database?

Which of the statements below is false with regards to generating financial statements from an REA-based relational database?

Constructing a well-structured,well-developed REA diagram eliminates which anomaly problem(s)?

When combining two REA diagrams by merging common entities,changes in the cardinality of the merged entity is needed when it is a(n)

Which of the following is false with regards to creating database tables from an REA diagram?

In an integrated REA diagram,every event must be linked to

In a relational database,which of the following attributes would typically be included in the table that stores data about the Vendor entity?

In an REA diagram,resource entities

Accounting Information Systems: an Overview

Overview of Transaction Processing and Enterprise Resource Planning Systems

Systems Documentation Techniques

Relational Databases

Computer Fraud

Computer Fraud and Abuse Techniques

Control and Accounting Information Systems

Controls for Information Security

Confidentiality and Privacy Controls

Processing Integrity and Availability Controls

Auditing Computer-Based Information Systems

The Revenue Cycle: Sales to Cash Collections

The Expenditure Cycle: Purchasing to Cash Disbursements

The Production Cycle

The Human Resources Management and Payroll Cycle

General Ledger and Reporting System

Database Design Using the Rea Data Model

Special Topics in Rea Modeling

Introduction to Systems Development and Systems Analysis

Ais Development Strategies

Systems Design,implementation,and Operation

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